Safe harbour rules opt in for transfer pricing requires specified business and receipts disclosures and authorised verification. Form 3CEFC permits an assessee to opt into the safe harbour regime for business profits under the transfer pricing rules by submitting identification, business description, assessment year and eligibility details. It requires disclosure of whether the assessee carries the eligible business of selling raw diamonds, gross receipts from that business, the specified percentage of those receipts used for the safe harbour computation, and details and profits of any other businesses; the application must be declared correct and verified by the authorised return verifier.